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Historical antecedents shaping corporate reporting in Iran

Version 2 2024-06-03, 15:37
Version 1 2014-11-25, 11:02
journal contribution
posted on 2024-06-03, 15:37 authored by V Wise, S Mirshekary, Ali YaftianAli Yaftian
This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.

History

Journal

Corporate ownership and control

Volume

11

Pagination

154-165

Location

Sumy, Ukraine

ISSN

1727-9232

eISSN

1810-3057

Language

eng

Publication classification

C Journal article, C1 Refereed article in a scholarly journal

Copyright notice

2014, Virtus Interpress

Issue

3

Publisher

Virtus Interpress